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Taxes on Tobacco and Vaping Products

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Section
48-11-1

(For Effective Date, See note.) Definitions

Section
48-11-2

(For Effective Date, See note.) Excise Tax; Rate on Tobacco and Vaping Products; Retail Selling Price Before Addition of Tax; Exemptions; Collection and Payment on First Transaction; Dealers or Distributors; Tax Separately Identified; Collection

Section
48-11-3

(For Effective Date, See note.) Collection of Tax by Stamps; Sale at Discount to Distributors; Basis of Discount Percentage; Alternate Method of Collection of Tax; Prohibition of Sale or Exchange of Stamps With Another Distributor; Redemption

Section
48-11-4

(For Effective Date, See note.) Licensing of Persons Engaged in Tobacco and Vaping Business; Initial and Annual Fees; Suspension and Revocation; Registration and Inspection of Vending Machines; Bond by Distributor; Jurisdiction; Licensing of Promotional Activities

Section
48-11-4.1

(Effective January 1, 2021) Sale of Vapor Products to Persons Not Licensed as Manufacturer, Importer, Distributor, or Dealer by Any Means Other Than In-Person Sale Prohibited; Identification Requirement; Penalties for Violation

Section
48-11-4.2

(Effective January 1, 2021) Requirements for Sales and Deliveries of Tobacco Products, Alternative Nicotine Products, or Vapor Products; Powers of Special Agents or Enforcement Officers; Rules and Regulations; Penalties for Violations

Section
48-11-5

(For Effective Date, See note.) Licensing of Nonresident Distributors; Authorized Use of Stamps or Metering Machine; Bond; Amount; Examination of Records; Service on Agent; Applicability of Chapter to Nonresident Distributors; Reports of Shipments

Section
48-11-6

Suspension, Refusal of Renewal, and Revocation of Licenses; Notice; Procedures for Hearings; Appeals; Effect of Suspension or Refusal to Renew on Other Activities by Commissioner

Section
48-11-7

Execution of Bonds by Distributor; Surety

Section
48-11-8

(For Effective Date, See note.) Prohibition of Sale or Possession of Unstamped Tobacco or Vaping Products; Distributors to Affix Stamps or Otherwise Pay Tax; Payment of Tax Only Once; Reports

Section
48-11-9

(For Effective Date, See note.) Seizure as Contraband of Unstamped Tobacco or Vapor Products; Exceptions; Sale at Public Auction; Procedure; Disposition of Proceeds; Hearing; Bond; Contraband Vending Machines

Section
48-11-10

(For Effective Date, See note.) Monthly Reports of Licensed Distributors; Contents; Authority to Require Reports From Common Carriers, Warehousemen, and Others; Penalty for Failure to File Timely Report

Section
48-11-11

(For Effective Date, See note.) Records of Distributors and Dealers; Stock Examination; Inspection by Commissioner and Agents; Inspection of Records of Transportation Companies, Carriers, and Warehouses

Section
48-11-12

(For Effective Date, See note.) Assessment of Deficiencies and Penalties for Incorrect Reports, Nonpayment of Tax, or Purchase of Insufficient Stamps; Assumption of Illegal Sale Absent Evidence to Contrary; Penalty for Deficiency Due to Fraud

Section
48-11-13

(For Effective Date, See note.) Tax on Persons Having Tobacco or Vaping Products on Which Tax Under Code Section 48-11-2 Not Paid; Rate; Exemptions

Section
48-11-14

(For Effective Date, See note.) Registration, Reports, and Tax Payments of Persons Acquiring Tobacco or Vaping Products Subject to Tax Under Code Section 48-11-13; Assessment of Tax Due From Person Failing to File or Filing Incorrect Report; Hearing; Penalties

Section
48-11-15

(For Effective Date, See note.) Procedure for Refund of Taxes, Cost Price of Affixed Stamps, and Tax on Tobacco or Vaping Products Unfit for Sale, Use, or Consumption and Destroyed or Exported

Section
48-11-16

Purchase of Tax Stamps on Account by Licensed Distributors; Permit; Time of Payment; Bond; Cancellation of Permit Without Notice for Failure or Refusal to Comply With Code Section; Annual Payment of Any Liability Outstanding

Section
48-11-17

(For Effective Date, See note.) Amount of Unpaid Tax as Lien Against Property of Violators; Seizure and Sale; Recording of Lien

Section
48-11-18

(For Effective Date, See note.) Procedure for Hearing by Persons Aggrieved by Action of Commissioner; Initiation of Hearings by Commissioner; Production of Evidence; Appeals; Bond; Grounds for Not Sustaining Commissioner's Action; Costs

Section
48-11-19

(For Effective Date, See note.) Powers and Duties of Special Agents and Enforcement Officers of Department; Bond; Duties Following Arrests; Retention of Weapon and Badge Upon Retirement

Section
48-11-20

Venue as to Violations of Chapter; Commissioner's Certificate as Prima-Facie Evidence

Section
48-11-21

Jurisdiction of Superior Courts of Criminal Violations of Chapter

Section
48-11-22

(For Effective Date, See note.) Transportation of Unstamped Tobacco or Vaping Products; Requirement of Invoices or Delivery Tickets; Contents; Confiscation and Disposition Absent Invoice or Ticket; Penalty; Applicability

Section
48-11-23

(For Effective Date, See note.) Transporting Tobacco or Vaping Products in Violation of Code Section 48-11-22; Penalty

Section
48-11-23.1

(For Effective Date, See note.) Additional Requirements on the Sale of Tobacco or Vaping Products; Seizure and Forfeiture of Contraband; Revocation of Licenses

Section
48-11-24

(For Effective Date, See note.) Penalties for Possession of Unstamped Tobacco or Vaping Products; Penalty for Operation of Unlicensed Business or Activity; Procedure for Enforcement and Collection of Penalties; Costs and Expenses

Section
48-11-25

(For Effective Date, See note.) Violations of Chapter; Penalties

Section
48-11-26

Failure to File Report or Filing False Report Required by Chapter; Penalty

Section
48-11-27

(For Effective Date, See note.) False Entries on Invoices or Records Pursuant to Chapter; Penalty

Section
48-11-28

Possession, Use, Manufacture, or Other Unlawful Activities Involving Counterfeited Stamps or Tampering With Metering Machine Pursuant to Chapter; Penalty

Section
48-11-29

Swearing and Testifying Falsely With Respect to Matters Governed by Chapter; Penalty

Section
48-11-30